Chpt 2 Flashcards

1
Q

Global reporting initiative

Reporting Content 4

A

Stakeholder inclusiveness sustainability
materiality
completeness

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2
Q

Global reporting initiative

report quality 6

A
Balance 
comparability 
accuracy 
timeliness 
clarity 
reliability
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3
Q

General standard disclosures (7)

A
Strategy and analysis organisational profile identified material aspects and boundaries 
stakeholder engagement
 report profile 
governance
 ethics and integrity
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4
Q

Integrated reporting Capitals (6)

A
Financial 
manufactured 
intellectual 
human 
social and relationship 
natural
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5
Q

Principles of integrated reporting (7)

A
Strategic focus and future orientation 
connectivity of information
 stakeholder responsiveness materiality 
conciseness 
reliability and completeness consistency and compatibility
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6
Q

Content of integrated reports (8)

A

Organisation overview and external environment
Government structure and value creation
Business model
impact of opportunities and risks strategy and resources allocation performance
outlook
basis of preparation and presentation

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